97 court rulings on Import & Export Procedure under Customs (Sections 46, 47 & 50) — sourced from Supreme Court, High Courts, CESTAT, AAR and AAAR.
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment. *** ### **Judgment Summary: Esds Software Solution Limited vs Assistant Commissioner Of Commercial** **Date of Judgment:** 22 April, 2025 **Court:** High Court of Karnataka at...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Heramba Narayan Panda vs The Commissioner Cgst & Cx*. *** ### **Summary of Judgment: Heramba Narayan Panda vs The Commissioner Cgst & Cx** #### **1. Outcome** The High Court disposed...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Karibasappa Durgappa Hadagali vs The Additional Commissioner*. *** ### **Judgment Summary** **1. Outcome** The Writ Petition was allowed in part. The High Court quashed the...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S Bathla Telectech Pvt. Ltd vs The State Of Bihar. *** ### **Judgment Summary** **Case Title:** M/S Bathla Telectech Pvt. Ltd vs The State Of Bihar & Others (Lead case: M/s Utkrisht...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S Bathla Teletech Pvt Ltd vs The State Of Bihar*. *** ### **Judgment Summary** **Case:** M/S Bathla Teletech Pvt Ltd vs The State Of Bihar (Lead Case: M/s Utkrisht Trade Solutions...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S Bathla Teletech Pvt. Ltd vs The State Of Bihar. This judgment addresses a group of similar writ petitions, with CWJC No. 17914 of 2023 (M/s Utkrisht Trade Solutions Pvt. Ltd.)...
Of course. Here is a summary of the judgment as requested. *** ### **Judgment Summary: M/S Bathla Teletech Pvt. Ltd vs The State Of Bihar** **Date of Judgment:** 11 April, 2025 **Bench:** Hon’ble Mr. Justice P. B. Bajanthri, Hon’ble Mr. Justice Alok Kumar Sinha **Lead...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment. *** ### **Judgment Summary: M/s Utkrisht Trade Solutions Pvt. Ltd. vs. The State of Bihar & Others (Lead Case)** *Note: The court heard a batch of petitions, with the facts and...
Here is a summary of the judgment: --- **1. Outcome** The writ petition filed by M/S Dee Control And Electric Private Ltd is **allowed**. The impugned order dated 27.02.2024 (passed in appeal), the original order dated 05.04.2019, and the notice dated 15.12.2018, all...
As a Senior GST Legal Analyst, here is a summary of the judgment: **1. Outcome** The writ petition was allowed. The impugned order dated 09.01.2020 passed by the Deputy Commissioner and the appellate order dated 31.05.2022 passed by the Additional Commissioner were...
Here is a summary of the judgment from the perspective of a Senior GST Legal Analyst: --- **1. Outcome** The writ petition was allowed. The impugned orders dated 16.05.2024 (appellate) and 26.09.2022 (original) were quashed. The Court directed that any amount deposited by...
Here's a summary of the judgment: **1. Outcome** The writ petition was allowed. The impugned orders dated 31.05.2022 (passed by Additional Commissioner) and 20.07.2021 (passed by Deputy Commissioner) were quashed, as they could not be sustained in the eyes of law. **2. Core...
**1. Outcome** The High Court allowed the petitions, setting aside the impugned orders passed by Respondent No.3 (Assistant Commissioner of Central Taxes). It held that the taxpayer's refund applications/claims were **not barred by limitation**. The matters were remitted back...
Here is a summary of the judgment: **1. Outcome** The petitions are allowed. The impugned orders passed by the Assistant Commissioner of Central Taxes (Respondent No.3) rejecting the refund claims are set aside. The High Court held that the refund applications/claims of the...
**M/S Merek Life Science Private Limited vs The Union Of India on 7 November, 2025** **1. Outcome** The Karnataka High Court allowed the petitions, set aside the impugned orders rejecting the refund claims on grounds of limitation, held that the refund claims were not barred...
**Judgment Summary: M/S Merek Life Science Private Limited vs The Union Of India** --- **1. Outcome** The High Court of Karnataka allowed the writ petitions. It set aside the impugned refund rejection orders passed by Respondent No. 3 and held that the petitioner's refund...
Here is a summary of the judgment: **1. Outcome** The High Court allowed the writ petitions, set aside the impugned orders rejecting the refund applications, and held that the refund claims were not barred by limitation. The matters were remitted back to the Assistant...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S Sane Retails Private Limited vs The State Of Bihar*. *** ### **Judgment Summary: M/S Sane Retails Private Limited & Ors. vs The State Of Bihar** --- #### **1. Outcome** The...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S Shreyash Retail Private Limited vs The State Of Bihar*. ### **1. Outcome** The writ petitions were **allowed**. The impugned orders passed by the Adjudicating Authority (Deputy Commissioner...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment. *** ### Judgment Summary: M/S Shreyash Retail Private Limited vs The State Of Bihar **Case Reference:** The judgment adjudicates a batch of petitions, with the lead case being **CWJC...
Of course. Here is a structured summary of the judgment as requested. *** ### **GST Judgment Summary: M/S Utkrisht Trade Solution Pvt. Ltd vs The State Of Bihar** **1. Outcome** The writ petitions were allowed. The impugned orders passed by the Adjudicating Authority...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S Utkrisht Trade Solutions Pvt. Ltd vs The State Of Bihar. *** ### **Judgment Summary: M/S Utkrisht Trade Solutions Pvt. Ltd vs The State Of Bihar** **Date of Judgment:** 11 April,...
Here is a summary of the judgment: --- **1. Outcome** The Madras High Court allowed the Writ Petitions (W.P.Nos.6524, 6527 and 6537 of 2022) filed by M/s. Gillette Diversified Operations Private Limited, setting aside the impugned orders rejecting their refund claims....
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Patson Papers Private Limited vs Union Of India*. *** ### **Judgment Summary: Patson Papers Private Limited vs Union Of India** **Date of Order:** 28 March, 2025 **Court:** High Court...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment. *** ### **Judgment Summary: Propcare Mall Management (India) Pvt Ltd vs The Deputy Commissioner of Commercial Taxes** **1. Outcome** The writ petition was disposed of in favour of the...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Shah Paperplast Industries Ltd vs Union Of India*. *** ### **Judgment Summary: Shah Paperplast Industries Ltd vs Union Of India** #### **1. Outcome** The petitions were allowed in...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Shri. Mahalinga Patali vs The Commissioner Of Central Excise*. *** ### **Judgment Summary** **Case Title:** Shri. Mahalinga Patali vs The Commissioner Of Central Excise &...
**1. Outcome** The Writ Petitions were allowed. The impugned common orders dated 27.04.2021, which rejected the refund claims, were set aside. The case was remitted back to the Assistant Commissioner for a fresh order, directing them to allow the refund claims along with...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Vinod Udaipuri vs Union Of India*. *** ### **Judgment Summary: Vinod Udaipuri vs Union Of India** **W.P. (T) No. 5267 of 2023 | High Court of Jharkhand at Ranchi | Date:...
Excellent. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Ambay Traders vs Union Of India*. *** ### **Judgment Summary: Ambay Traders vs Union Of India** **Date of Judgment:** 18 March 2024 **Court:** High Court of Judicature at...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Deeta Constructions Pvt Ltd vs The Union Of India*. *** ### **Judgment Summary** **Case Title:** Deeta Constructions Pvt Ltd vs The Union Of India & Ors. **Citation:** WP No. 3997 of...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Imtac India Pvt. Ltd vs Assistant Commissioner Of*. *** ### **Judgment Summary: Imtac India Pvt. Ltd vs Assistant Commissioner Of** **1. Outcome** The writ petition was disposed of...
Here is a summary of the judgment: 1. **Outcome** * The Court rejected the petitioner's challenge to the constitutional validity and legality of **Sections 7, 12, 13**, and **16(2)(b)** of the Central Goods and Services Tax Act, 2017 (CGST Act) and Maharashtra Goods...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S Body Vigyan vs Assistant Commissioner. *** ### **Judgment Summary: M/S Body Vigyan vs Assistant Commissioner** **Date of Judgment:** September 3, 2024 **Court:** High Court of...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S Greenolution Pvt Ltd vs Rhino Concretes India Pvt Ltd*. *** ### **Judgment Summary** **1. Outcome** The suit was decreed in favor of the Plaintiff (M/s Greenolution Pvt Ltd). The...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S Hilti Manufacturing India Private Limited vs. Union of India. *** ### **Judgment Summary** **Case Title:** M/S Hilti Manufacturing India Private Limited vs. Union Of India &...
Here's a summary of the judgment M/S Indian Oil Corporation Ltd vs The Assistant Commissioner Of Central ... on 20 August, 2024, structured as requested: --- ### Judgment Summary: M/S Indian Oil Corporation Ltd vs The Assistant Commissioner Of Central ... **1....
Here's a summary of the judgment: --- **1. Outcome** The writ petition is allowed. The impugned order dated 30.11.2023 passed by the first appellate authority and the original order dated 7.3.2020 passed by the respondent no. 2 are quashed. **2. Core Issue** The core issue...
Of course. Here is a summary of the judgment in the requested structured format. *** ### **Summary of Judgment: M/S M Intergraph Systems Pvt. Ltd vs The Union Of India** **1. Outcome** The writ petition was **dismissed**. However, the High Court granted liberty to the...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S Metgud Tiles vs The State Of Karnataka*. *** ### **Summary of Judgment: M/S Metgud Tiles vs The State Of Karnataka** #### **1. Outcome** The writ petition filed by the taxpayer...
Here is a summary of the judgment: --- **1. Outcome** The writ petition is allowed. The impugned order dated 16.04.2024 passed by the first appellate authority and the impugned order dated 08.10.2018 passed by respondent no. 2 are hereby quashed. **2. Core Issue** The core...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S Sampat Traders vs The Union Of India And Anr. *** ### **Legal Summary & Analysis** **Case Title:** M/S Sampat Traders vs The Union Of India And Anr **Date of Judgment:** 16...
**1. Outcome** The Writ Petitions were allowed. The orders in original and appellate orders rejecting the petitioner's refund applications were set aside. The 2nd Respondent (Deputy Commissioner of Central Tax) was directed to reconsider the refund applications, allowing the...
Here's a summary of the judgment in the requested structured format: --- ### M/S Shree Om Steels vs Additional Commissioner Grade-2 And ... on 19 July, 2024 **1. Outcome** The writ petitions were **allowed**. The impugned orders, including the original order dated...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S Sujai Electricals vs The Assistant Commissioner Of*. *** ### **Judgment Summary: M/S Sujai Electricals vs The Assistant Commissioner** **High Court of Karnataka | Writ Petition...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S Thacher Parambath Abdul Rawoof vs Commercial Tax Officer*. *** ### **Judgment Summary** **1. Outcome** The writ petition was disposed of in favour of the petitioner. The High...
Here is a summary of the judgment: **1. Outcome** The High Court allowed the writ petition, thereby quashing the impugned order dated 03.04.2024 passed by the first appellate authority and the order dated 24.01.2023 passed by the respondent no. 2. **2. Core Issue** The core...
**1. Outcome** The writ petition is allowed. The impugned order dated 26.12.2023, passed by the respondent no. 1 in Appeal No. 204 of 2021 under Section 130 read with Section 122 of the UP GST Act, is hereby quashed. **2. Core Issue** The core issue is whether proceedings...
Here is a summary of the judgment M/S. Seil Energy India Limited vs The Union Of India, on 31 July, 2024: --- **1. Outcome** The Writ Petitions were **allowed**. The orders in appeal and original orders rejecting the refund applications were set aside. The 2nd Respondent...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S. Wipro Ltd vs The Assistant Commissioner*. *** ### **Judgment Summary** **Case Title:** M/S.Wipro Ltd vs The Assistant Commissioner, Office of the Assistant Commissioner of GST &...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the interim order in the case of *Omega Pipes Private Limited vs State Tax Officer*. *** ### **GST Judgment Summary** **Case Title:** Omega Pipes Private Limited vs State Tax Officer &...
As a Senior GST Legal Analyst, here is a summary of the judgment: --- **1. Outcome** The writ petition was allowed. The Allahabad High Court quashed the impugned order dated 11.05.2022, passed under Section 130 read with Section 122 of the UPGST Act, and the appellate order...
Here's a summary of the judgment: --- ### S/S Dinesh Kumar Pradeep Kumar vs Additional Commissioner Grade 2 And ... on 25 July, 2024 **1. Outcome** The writ petition was allowed. The impugned order dated 24.03.2022, passed by the Additional Commissioner Grade 2 in GST...
As a Senior GST Legal Analyst, here is a summary of the judgment: --- **1. Outcome** The writ petition was allowed. The High Court quashed the impugned order dated 18.07.2019, passed by the respondent no. 5 under Section 130 read with Section 122 of the UPGST Act, as well...
Here's a summary of the judgment: **1. Outcome** The Writ Petitions are **allowed**. The orders in appeal and the orders in original rejecting the petitioner's refund applications are set aside. The 2nd respondent (Deputy Commissioner of Central Tax) is directed to...
Here is a summary of the judgment: **1. Outcome** The Writ Petitions are allowed. The impugned orders in appeal and the orders in original, which rejected the petitioner's refund applications, are set aside. The 2nd respondent (Deputy Commissioner of Central Tax) is directed...
Here is a summary of the judgment, structured as requested: --- **1. Outcome** The Writ Petitions are **allowed**. The orders in appeal and the original rejection orders are set aside. The 2nd respondent (Deputy Commissioner of Central Tax) is directed to reconsider the...
Here's a summary of the judgment: --- ### 1. Outcome The Writ Petitions are **allowed**. The orders in appeal and the orders in original, which rejected the refund applications, are set aside. The 2nd respondent (Deputy Commissioner of Central Tax) is directed to...
**1. Outcome** The Writ Petitions are **allowed**. The orders in original and the appellate orders rejecting the petitioner's refund applications are set aside. The 2nd respondent (Deputy Commissioner of Central Tax) is directed to reconsider the refund applications, allowing...
Here's a summary of the judgment: --- **1. Outcome** The Writ Petitions were **allowed**. The Court set aside the original and appellate rejection orders and directed the 2nd respondent to reconsider the petitioner's refund applications. The Court explicitly permitted the...
Here's a summary of the judgment in the requested format: ### 1. Outcome The High Court allowed the writ petitions, setting aside the original and appellate orders of rejection. It directed the 2nd respondent (Deputy Commissioner of Central Tax) to reconsider the...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the interim order in *Shaimon Joseph vs State Of Kerala*. *** ### **Summary of Interim Order: WP(C) No. 24525 of 2024** **1. Outcome** The Kerala High Court granted a **temporary interim stay for...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Shashi Ranjan Kumar vs State Of Bihar*. *** ### **Judgment Summary** **1. Outcome** The writ petition was disposed of. The Court granted the petitioner the liberty to avail the...
Here is the summary of the judgment: **1. Outcome** The Andhra Pradesh High Court allowed the writ petitions, setting aside the rejection orders (original and appellate). It directed the 2nd respondent to reconsider the petitioner's refund applications, permitting the...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Suvastu Projects Private Limited vs The Commercial Tax Officer*. *** ### **Judgment Summary** **Case:** Suvastu Projects Private Limited vs The Commercial Tax Officer **Court:** High...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Tvl. Aanjaneya Pharmacy vs The Commissioner Of Commercial Taxes*. *** ### **Judgment Summary** **1. Outcome** The writ petitions were disposed of. The impugned assessment orders...
Here's a summary of the judgment: --- ### 1. Outcome The Bombay High Court allowed the petition: * Declared the impugned Circular dated 18 July 2019 as not applicable to the petitioner’s refund applications/claim. * Quashed and set aside the impugned orders dated 11...
Here is a summary of the judgment: --- **1. Outcome** The High Court allowed the petition, setting aside the impugned order dated 11.07.2023. The Adjudicating Authority was directed to process the petitioner's application for interest, in accordance with the Court's...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/s. Winsid Coatings India Pvt., Ltd., vs Mr. Ganesh Shet*. --- ### **Summary of Judgment** **1. Outcome** The Accused, Mr. Ganesh Shet, was convicted of the offence punishable under...
**1. Outcome** The petition filed by Indian Oil Corporation Limited (IOCL) was **allowed**. The Delhi High Court directed the concerned authority to process IOCL's refund applications for accumulated Input Tax Credit (ITC) along with applicable interest within six...
Here's a summary of the judgment: --- **1. Outcome** The High Court of Punjab & Haryana dismissed the writ petition filed by M/s Bright Road Logistics. It upheld the order of the First Appellate Authority, which had affirmed the Proper Officer's order imposing Integrated...
Here's a summary of the judgment: **1. Outcome** The High Court allowed the writ petitions, setting aside the orders passed by the Adjudicating Authority and the Appellate Authority. The Adjudicating Authority was directed to undertake a fresh consideration of the refund...
Here is a summary of the judgment: 1. **Outcome** The Writ Petitions are **allowed**. The impugned orders passed by the Adjudicating Authority and the Appellate Authority, which rejected the petitioner's refund claims, are **set aside**. The Adjudicating Authority is...
Here's a summary of the judgment: **1. Outcome** The High Court allowed the writ petitions, setting aside the orders of the Adjudicating Authority and the Appellate Authority that rejected the petitioner's refund claims. The Adjudicating Authority has been directed to...
**1. Outcome** The High Court allowed the writ petitions, setting aside the impugned orders of the Adjudicating Authority and the Appellate Authority. The matter was remanded to the Adjudicating Authority for fresh consideration of the refund claims in light of the Court's...
**1. Outcome** The High Court allowed the writ petitions, setting aside the impugned orders passed by the Adjudicating Authority and the Appellate Authority. The Adjudicating Authority was directed to undertake a fresh consideration of the refund claims in light of the High...
Here is a summary of the judgment: **1. Outcome** The High Court allowed the writ petitions, setting aside the impugned orders of the Adjudicating Authority and the Appellate Authority. The Adjudicating Authority was directed to undertake a fresh exercise of considering the...
As a Senior GST Legal Analyst, here is a summary of the judgment: --- **1. Outcome** The High Court allowed the writ petitions, setting aside the impugned orders of the Adjudicating Authority and the Appellate Authority. The Adjudicating Authority was directed to undertake...
Here is a summary of the judgment M/S Premier Sales Promotion Pvt Limited vs The Union Of India on 16 January, 2023: --- 1. **Outcome** The Writ Petition filed by M/S Premier Sales Promotion Pvt Limited was **allowed**. The orders passed by the Karnataka Authority for...
As a Senior GST Legal Analyst, here is a summary of the judgment: **1. Outcome** The Karnataka High Court allowed the writ petition. * It declared the words "or the value which is 1.5 times the value of like goods domestically supplied by the same or, similarly placed...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S Wipro Limited India vs The Assistant Commissioner of Central Tax. *** ### **Summary of Judgment: M/S Wipro Limited India vs The Assistant Commissioner Of Central Tax** #### **1....
Here is a summary of the judgment: **1. Outcome** The Madras High Court partly allowed the writ petition, quashing the impugned order of the Tamil Nadu State Appellate Authority for Advance Ruling (TNSAAAR) dated 22.06.2021 (read with 30.03.2021) to the extent it was...
As a Senior GST Legal Analyst, here's a summary of the judgment: --- **1. Outcome** The Madras High Court partly allowed the writ petition. It quashed the impugned order of the Tamil Nadu State Appellate Authority for Advance Ruling (TNSAAAR) to the extent that it...
Here's a summary of the judgment: --- **1. Outcome** The High Court allowed both writ petitions, directing the respondents to pay interest to the petitioner on the delayed refund amount of Rs. 4,70,400/- (and Rs. 5,60,000/- in the connected petition) for the period from...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S Angerlehner Structural And Civil ... vs Municipal Corporation Of Greater ...*. *** ### **Judgment Summary** **1. Outcome** The Court directed the Municipal Corporation of Greater...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S. Atc Tires Private Limited vs Joint Commissioner Of Gst. *** ### **Judgment Summary: M/S. Atc Tires Private Limited vs Joint Commissioner Of Gst** **1. Outcome** The Writ Petition...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S. Atc Tires Private Limited vs Joint Commissioner Of Gst & on 8 March, 2022*. *** ### **1. Outcome** The Writ Petition was **allowed**. The High Court quashed the Order-in-Appeal...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Numinous Impex (I) Pvt. Ltd vs The Commissioner Of Customs*. *** ### **Judgment Summary: Numinous Impex (I) Pvt. Ltd vs The Commissioner Of Customs** **1. Outcome** The Writ Petition...
Here is a summary of the judgment: --- **1. Outcome** The Guwahati High Court set aside both the order of the Assistant Commissioner (rejecting the refund claim) and the order of the Joint Commissioner (Appeals) (allowing the refund claim). The matter was remanded back to...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S North End Food Marketing Pvt. Ltd. vs State Of U P And 4 Others*. *** ### **1. Outcome** The writ petition was **allowed**. The impugned order dated 26.03.2021, passed by the Commissioner...
As a Senior GST Legal Analyst, here is a summary of the Supreme Court judgment in *Union of India vs Vkc Footsteps India Pvt. Ltd.*: --- **1. Outcome** The Supreme Court allowed the appeals filed by the Union of India, setting aside the judgment of the Gujarat High Court...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S Britannia Industries Limited vs Union Of India. *** ### **Judgment Summary: M/S Britannia Industries Limited vs Union Of India** #### **1. Outcome** The writ petition was...
As a Senior GST Legal Analyst, here is a summary of the judgment M/S Metenere Ltd. vs Union Of India And Another: --- **1. Outcome** The High Court partly allowed the writ petition, setting aside the confiscation of goods and the imposition of a penalty exceeding Rs....
Of course. As a Senior GST Legal Analyst, here is a structured summary of the provided court order. *** ### **Summary of Order: Medical Burea vs Commissioner of Central Goods And Services Tax** **Court:** High Court of Delhi **Date of Order:** 03 July, 2020 --- #### **1....
Here's a summary of the judgment: --- **1. Outcome** The High Court ordered the immediate release of the detained goods and vehicle to Umiya Enterprise upon the execution of a simple bond, without insisting on a bank guarantee for the demanded tax and penalty amount. The...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment. *** ### **Summary of Order: Aap And Co. vs Union Of India** **Date of Order:** 07 December, 2018 **Court:** High Court of Gujarat **Type of Order:** Interim Oral Order (Issuing...
Here is a summary of the judgment from the perspective of a Senior GST Legal Analyst: **1. Outcome** The Madras High Court dismissed all writ petitions challenging: * The constitutional validity of Section 54(3)(ii) of the Central Goods and Services Tax Act, 2017 (CGST...